Time limit for claiming holdover relief

[marc02]

I've seen two sources, one claiming that the time limit to claim holdover relief is from the date of the end of the tax year the gift was made

+ 4 years

or

+ 5 years and 10 months


Any confirmation on which is correct would be much appreicated! Thanks

[bd6759]

4 years

(It used to be 5y10m until 2010)

[marc02]

Thanks